Virginia Code 3.2-2212: Collection and disposition of assessment by handler; reports
A. Every handler shall deduct from payments made to the producer for small grains the amount of the assessment levied thereon and shall remit such assessment to the Tax Commissioner pursuant to this chapter.
Terms Used In Virginia Code 3.2-2212
- Board: means the Board of Agriculture and Consumer Services. See Virginia Code 3.2-100
- Commissioner: means the Commissioner of Agriculture and Consumer Services. See Virginia Code 3.2-100
- Handler: means any person who purchases small grains from a producer and any producer who transports and sells his own small grains out of state. See Virginia Code 3.2-2200
- Producer: means any person who has grown and sold small grains in the Commonwealth in the preceding three years. See Virginia Code 3.2-2200
- Small grains: means barley, oats, rye, or wheat. See Virginia Code 3.2-2200
- State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
B. A report to the Tax Commissioner shall be on forms prescribed and furnished by the Tax Commissioner; shall be a statement of the gross volume of small grains handled by the handler; and shall be filed with the Tax Commissioner covering small grains handled during the preceding period, as set forth by the Tax Commissioner. The Tax Commissioner shall set forth the filing date or dates for reports and assessments and the period to be covered after consultation with the Virginia Small Grains Association and the Small Grains Board. The assessment levied on small grains shall be due and payable by the handler on the same day as the report is due. The assessment shall be paid to the Tax Commissioner and be promptly paid into the state treasury to the credit of the Virginia Small Grains Fund. The Tax Commissioner shall not assess a fee in the collection of the fee assessment. The Tax Commissioner shall provide annually during the first calendar quarter of each year a listing of all handlers who paid an assessment during the previous calendar year.
C. Any assessment that is not paid when due shall be collected pursuant to § 3.2-1102.
1991, c. 587, § 3.1-684.53; 1992, c. 776; 2008, c. 860.